注册会计师全国统一考试大纲-综合阶段考试()
完整性
Completeness
对集团具有财务重大性的单个组成部分
Components that are of individual financial significance to the group
计算机辅助审计技术
Computer-assisted audit techniques
审计的前提条件
Conditions for an audit
询证函
Confirmation
合并过程
Consolidation process
控制活动
Control activities
控制环境
Control environment
控制风险
Control risk
与审计相关的控制
Controls relevant to the audit
公司治理
Corporate governance
对应数据
Corresponding figures
截止
Cut-off/As of (date)
报告日(与质量控制相关)
Date of report (in relation to quality control)
财务报表批准日
Date of the approval of the financial statements
审计报告日
Date of the auditor’s report
财务报表日
Date of the financial statements
设计、执行和维护适当的控制
Design, implement and maintain adequate controls (over)
检查风险
Detection risk
偏差
Deviations
无法表示意见
Disclaimer of opinion
双重目的测试
Dual-purpose test
强调事项段
Emphasis of matter paragraph
业务工作底稿
Engagement documentation/working paper
业务约定书
Engagement letter
项目合伙人
Engagement partner
项目质量控制复核
Engagement quality control review
项目质量控制复核人员
Engagement quality control reviewer
项目组
Engagement team
被审计单位的风险评估过程
Entity’s risk assessment process
评价
Evaluate
可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况
Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern
不符事项
Exception
存在
Existence
有经验的注册会计师
Experienced auditor
专长
Expertise
信赖程度
Extent of reliance
函证
External confirmation
事实错报、判断错报和推断错报
Factual misstatements, judgemental misstatements and projected misstatements
财务报表
Financial statements
舞弊
Fraud
舞弊风险因素
Fraud risk factors
虚假财务报告
Fraudulent financial reporting
对财务报表使用者理解财务报表至关重要
Fundamental to users’ understanding of the financial statements
治理
Governance
集团
Group
集团项目合伙人
Group engagement partner
集团层面控制
Group-wide controls
历史财务信息
Historical financial information
识别、评估和应对重大错报风险
Identify, assess and respond to risk of material misstatement
无法获取充分、适当的审计证据
Inability to obtain sufficient appropriate audit evidence
后任注册会计师
Incoming auditor
不一致
Inconsistency
独立性
Independence
与财务报告相关的信息系统
Information system relevant to financial reporting
审计的固有限制
Inherent limitation of audit
固有风险
Inherent risk
首次审计业务
Initial audit engagement
生成、记录、处理和报告交易
Initiate, record, process and report transactions
询问
Inquiry
检查
Inspection
中期财务信息或报表
Interim financial information or statements
内部审计师
Internal auditors
内部控制
Internal control
内部控制缺陷
Internal control deficiency
国际财务报告准则
International Financial Reporting Standards
调查
Investigate
财务报表报出日
Issuance date of the financial statements
信息技术应用控制
IT application controls
信息技术环境
IT environment
会计分录和其他调整
Journal entries and other adjustments
会计分录
Journal entry/entries
严重程度
Level of significance
上市公司实体
Listed entity
管理层
Management
管理层偏向
Management bias
管理层凌驾于控制之上
Management override of controls
管理当局声明书
Management representation letter
管理层对其自身责任的认可与理解
Management’s acknowledgement and understanding of its responsibilities
管理层的专家
Management’s expert